Do you have to have children or be married to file for head of household?

Answer 1

Short answer:

There are three requirements. You have to have a qualifying person, but the qualifying person does not have to be your child and does not have to be a child. You cannot be married, unless you are "considered unmarried.

Long answer:

The three requirements are:

You are unmarried or “considered unmarried” on the last day of the year.

You paid more than half the cost of keeping up a home for the year.

A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person.

Answer 2

You must have a qualifying child to file as head of household. If you are married, you must have lived apart for the last 6 months or more. If you are not married and have a qualifying child, you may file as head of household.

Answer 3

No, but you do have to have a closely related person who is your dependent, and provide over half of the cost of maintaining a home for that person. If that person is your parent, they don't have to live with you - otherwise they do have to live with you. The IRS has a list of relationships that qualify - cousins don't, for example, but children, parents and siblings do.

Answer 4

yes. www.irs.gov